Interim IFRS Accounting Standards Illustrative Financial Statements (June 2026)

Interim IFRS Accounting Standards Illustrative Financial Statements (June 2026)

BDO has published its Interim Illustrative IFRS Financial Statements for the half-year ended 30 June 2026. 


These illustrative financial statements were prepared from the perspective of an early adopter of IFRS 18 Presentation and Disclosure in Financial Statements.


This publication is a great resource for anyone who prepares or reviews interim financial statements applying IFRS 18, as it illustrates the effect of IFRS 18 on financial statements and includes extensive BDO commentary explaining those effects.

BDO in Ukraine supports businesses with IFRS implementation, reporting, automation, and advisory services, helping them confidently address new reporting requirements. Should you be considering implementing IFRS or require professional support, please contact us.

Source BDO Global

Key Findings:

  • This publication illustrates the impact of IFRS 18 on interim financial statements using a practical example.
  • The article includes detailed comments from BDO on the specifics of applying and disclosing information in accordance with IFRS 18.

Subscribe to BDO in Ukraine Newsletters.

Key Contact

Oleg Malashchuk

Oleg Malashchuk

Key Audit Partner
View bio